- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
Top income tax
25.0%
Worldwide system
Corporate tax
25.0%
IVA
15.0%
standard rate
Tax residency
183 days
1 tax treaties
São Tomé and Príncipe tax profile
Data year: 2026
- Tax system
- Worldwide Residents are liable to imposto sobre o rendimento das pessoas singulares (IRS, Lei 11/2009) on worldwide income. Non-residents pay IRS on São Tomé and Príncipe–source income; much passive and service income from non-residents is subject to a final 15% withholding tax on gross amounts. Companies pay imposto sobre o rendimento das pessoas colectivas (IRC, Lei 10/2009) at 25% on taxable profit. Value-added tax (IVA) under Lei 13/2019 applies at a 15% standard rate on taxable supplies.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- IVA
- 15.0%
- Capital gains tax
- --
- Social security (employee)
- 6.0%
- Social security (employer)
- 8.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| STN 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| STN 0 | STN 11,700,000 | 0.0% |
| STN 11,700,001 | STN 50,000,000 | 10.0% |
| STN 50,000,001 | STN 100,000,000 | 13.0% |
| STN 100,000,001 | STN 150,000,000 | 15.0% |
| STN 150,000,001 | STN 240,000,000 | 20.0% |
| STN 240,000,001 | and above | 25.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| STN 0 | and above | 6.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax residence follows the IRS code (domicile, habitual abode and presence tests). Secondary guides commonly cite more than 183 days of physical presence in a calendar year as establishing residence; treaty tie-breakers with Portugal use a 183-day count in any 12-month period for employment income allocation.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- African Tax Legislation Atlas — São Tomé and Príncipe (accessed Oct 9, 2026) Headline PIT 25%, CIT 25%, standard IVA 15% (updated 24 Mar 2026)
- Global Expansion — São Tomé and Príncipe Global Employer Guide (accessed Oct 9, 2026) IRS progressive brackets, worldwide PIT for residents, domestic WHT, social security 6%/8%
- Portugal — CDT São Tomé e Príncipe (Resolução 182/2016) (accessed Oct 9, 2026) Treaty in force 12 July 2017; covered taxes IRS and IRC
- Direcção dos Impostos — IVA (CIVA) (accessed Oct 9, 2026) Lei 13/2019 CIVA; authority portal (site intermittently unavailable Oct 2026)
Change history
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- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
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- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source
-
- Brackets updated
Full refresh — worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty_count 1, sources Source